Section 132 of the CGST Act, 2017 – Bail - The petitioner prayed for bail. The petitioner counsel submitted that the applicant has been falsely implicated in the present case as he has not wrongfully availed any ITC. In the present case an amount of Rs. 1,25,80,980/- has been paid and after deducting the said amount from the claimed amount, the case of the applicant/accused comes under the said limit of Rs. 5 crore and becomes bailable offence. The wife and the son of the applicant are also suffering from various medical ailments. The Court observed that allegations levelled against the applicant are that he issued fake invoices to the tune of Rs. 5.65 crore without the actual supply of goods. Therefore, considering the gravity and the nature of the allegations levelled against the applicant and the fact that the investigation of the case is at nascent stage, this Court is not inclined to grant concession of bail to applicant.

Held that:- The Hon’ble High Court dismissed the instant bail application.